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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 478 Documents
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Do Performance Measurement Systems and Ethical Leadership Style Affect Sustainable Investment Decisions? An Experimental Evidence Praningtyas, Elisabeth Ria Viana; Sholihin, Mahfud
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January - April 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.741

Abstract

Management accounting is expected to be one of the significant tools to tackle environmental and sustainability issues. This study aims to fill the gap in the empirical results about the effect of performance measurement systems that include financial and sustainability indicators, one element of management accounting, on sustainable investment decisions. Additionally, this study examines whether ethical leadership plays a prominent role in that relationship. This study used an experimental method with 67 students majoring in accounting as participants. The data was collected online, where requirements for conducting an experimental study were fulfilled. The results of this study support the hypothesis that managers will be more likely to make sustainable investment decisions when their performance is evaluated using financial and sustainability performance measurements compared to that of financial performance measurement alone. Additionally, the effect is higher when their top managers perform high ethical leadership. The paper fills the gap in the literature about the effect of performance measurement and reward systems (PMRS) on sustainable investment decisions. This paper specifically gives direction for the business on how to react and take action amidst the sustainability era.
Top Skills Honing for Today’s Accountants: a Literature Review Joshi, Prem Lal; Dsouza, Suzan -
The Indonesian Journal of Accounting Research Vol 27, No 2 (2024): IJAR May - August 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.765

Abstract

Employability abilities are becoming increasingly important in today's technologically sophisticated, globally integrated job markets. The departments' continued adoption of new technology, automation tools, and software will ultimately change the expectations of the accounting teams. With the assistance of prior literature, this essay examines the vital abilities and skills accountants should possess today. Today's accountants need to acquire the most cutting-edge skills for effective performance. The earlier studies, which drew their conclusions from literature published in the last 20 years, laid the groundwork for the fundamental knowledge and abilities that modern accountants must possess. The four main skill areas that comprise the whole skill set needed by accountants in the modern workplace are business skills, soft skills, digital and technology skills, and ethical skills. It emphasizes how important it is to provide professional accountants with the most recent skill sets available so they may perform efficiently in a dynamic workplace. Accounting professionals must learn to use new technologies to continue in their field. The study suggests a theoretical framework by classifying twenty-three skills into four main categories: business, soft, ethical, and technology and digital skills. Future research directions are also suggested
IFRS vs. Japanese GAAP Tested with Value Relevance Methodology Williams, Zachary
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January - April 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.709

Abstract

This study is one of the first empirical evaluations of voluntary IFRS adoption in Japan, and it shows that the earnings announcements of Nikkei 225 firms using IFRS have higher value relevance than earnings announcements of Nikkei 225 firms using Japanese GAAP (earning announcements from 2008-2022). This study uses value relevance methodology that relates surprise earnings (calculated with Bloomberg-compiled analyst earnings expectations) to abnormal returns over the 12 months before the announcement, a methodology evolved from the seminal work of Ball and Brown (1968). Another finding here is the strength of qualitative variables to measure surprise earnings. Japan represents a unique opportunity to compare IFRS to a local standard in a large, developed economy using similar companies except for the accounting standard. These results provide essential data to the IFRS literature, stakeholders navigating the Japanese accounting environment, and other jurisdictions weighing the benefits of IFRS.
Emission Reduction Scores and Market Behaviour: Analysing Stock Synchronicity in India Potharla, Srikanth; Turubilli, Surya Kumari
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September - December 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.762

Abstract

This study investigates the relationship between Emission Reduction Scores (ERS) and stock price synchronicity among 151 listed Indian companies from 2011 to 2022. Our findings demonstrate a significant negative association between ERS and stock price synchronicity, indicating that companies with higher emission reduction practices exhibit less synchronized stock prices. This reduced synchronicity is attributed to the greater incorporation of firm-specific information into stock valuations, which enhances resilience against systematic market risks. This analysis provides valuable insights for investors, regulators, and academics, highlighting the critical role of transparent environmental performance disclosures in improving market efficiency. These findings support improved portfolio diversification and risk management strategies and offer a holistic understanding of how environmental sustainability initiatives impact economic prosperity.
Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from Indonesia Putri, Rachel Noverietha; Putri, Johanna Kezia; Christanti, Rossalina; Nugroho, Albertus Henri L.
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January - April 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.751

Abstract

This study aims to investigate the application of green banking on the tendency for efficiency in banking companies. This study designs green banking using serial logic from green accounting, green innovation, and green technology in its tendency to increase company efficiency. Furthermore, stakeholders strongly influence the creation of an ethical company with three pillar objectives: social, environmental, and economic. This study explores banking companies because they are unique in their position as economic drivers but are required to be able to have an impact on society and the environment. This study uses existing banking data in Indonesia in the 2015-2021 range, which produces 231 observational data. This research found that banking companies can implement the three pillars, which include social, environmental, and economic, by encouraging stakeholders. Furthermore, in its position as an economic driver, banks will make efficiency in their budget costs so that the economic pillars are maintained without leaving the social and environmental pillars. Finally, this research has implications for the role of stakeholders who can encourage the implementation of green banking and strategies for implementing green banking for the banking industry.
Cross-Border Related Party Sales, Tax Avoidance, and Tunneling: Regulatory Impacts on Indonesian Manufacturing Companies Barokah, Zuni; Nindya Sari, Nurma
The Indonesian Journal of Accounting Research Vol 27, No 2 (2024): IJAR May - August 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.801

Abstract

This study investigates the influence of a company's tax avoidance on the firms’ related-party transactions. Specifically, it focuses on the specific types of related-party transactions, i.e., related-party sales with foreign affiliates (the cross-border sales of related-party transactions: CB-RPT) and related-party other receivables (RPOR). We further investigate whether the introduction of government regulation concerning transfer pricing “TP Documentation” affects firms’ CB-RPT practices by comparing the results between the pre-and post-period of regulation, i.e., 2012 – 2016 and 2017-2019, respectively. We conducted multiple regression analyses on the manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2019. Our findings show that tax avoidance has a positive and significant association with both CB-RPT and RPOR in the period preceding the regulation (i.e., 2012-2016), suggesting that companies use the transactions to fulfill tax avoidance strategy and tunnel out the additional resources to their related parties. However, we find no significant impacts of tax avoidance on both CB-RPT and RPOR in the post-period (2017-2019), indicating that companies seem to change their strategy in utilizing transfer pricing for tax avoidance purposes following the enactment of the new regulation.
Why are the Other Non-Tax State Revenue Budget Variances in Ministries and Agencies in Indonesia Large? Any Dysfunctional Behaviour? Halim, Abdul; Sari, Poppy Danastri; Sofyani, Hafiez
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January - April 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.731

Abstract

This study investigated the cause of significant variance in the revenue budget realization of Other Non-Tax State Revenues (NTSRs) in ministries and agencies in Indonesia. This study employed a qualitative research approach by conducting in-depth interviews with 13 informants from relevant authorities, followed by some document analyses. The results discovered that the causes of the variance in revenue budget from Other NTSR of State Ministries and Agencies could be divided into three: 1) uncontrolled factors, covering difficulty predicting certain NTSR types, external factors, unexpected service requests, and political factors; 2) controlled factors, including mapping of potential revenue, the tendency of dysfunctional behavior (budgetary slack, cherry-picking, myopia, ratchet), expenditure resource dilemma, lack of human resources capacity and capability, and poor supervision of NTSR planning; and 3) regulation/policy changes from upper-level authority. This study fills a gap in identifying factors that trigger government budget variance problems on other NTSRs that often occur in developing countries such as Indonesia. This study also adds insight into how agency problem patterns occur at the ministry and agency level in budgeting practices
Don’t Ask, Don’t Tell: A Study on Whistleblowing Behavior in Indonesia State-owned Enterprises Firmansah, Haikal; Rahajeng, Dian Kartika
The Indonesian Journal of Accounting Research Vol 27, No 2 (2024): IJAR May - August 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.752

Abstract

Employees or subordinates can potentially engage in unethical behavior with their superiors both for themselves and their superiors, even though it can be detrimental to the organization as a whole. This study examines perceived supervisor support's effect on whistleblowing intentions through employee reciprocity. The method used was an online survey via Google Forms to employees of Indonesian state-owned enterprises. Of the 309 questionnaires obtained, only 279 questionnaires could be analyzed using a two-stage Partial Least Square Structural Equation Modeling (PLS-SEM) technique to test the hypotheses. The results show that perceived supervisor support does not directly affect whistleblowing intentions; it has an indirect and significant negative effect on whistleblowing intentions only through employee reciprocity. The findings of this study are expected to contribute theoretically and empirically to the fields of management accounting and business ethics.
The Influence of Corporate Social Responsibility (CSR) Expenditure Elements on Debt Financing and The Moderating Role of Accounting Conservatism Shobandiyah, Siti; Rahmadhani, Sari
The Indonesian Journal of Accounting Research Vol 27, No 2 (2024): IJAR May - August 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.790

Abstract

This research aims to analyze the influence of CSR expenditure elements on debt financing with accounting conservatism as a moderating variable. This research uses a quantitative approach by collecting secondary data from sustainability reports, financial reports, and annual reports taken from the Indonesia Stock Exchange website and the web pages of each company. The research sample covers the observation period 2020-2022. Using company data registered on IDX and publishing sustainability reports on the company website. The research sample was obtained using purposive sampling, and 213 observation samples were obtained. The research results show that the element of CSR performance, namely environmental expenditure, hurts debt financing. Meanwhile, elements of social expenditure and economic expenditure from CSR have a positive effect on debt financing. The results of the moderation test show that the influence of environmental expenditure and debt financing cannot be moderated by accounting conservatism. Meanwhile, accounting conservatism can moderate the influence of social expenditure and economic expenditure on debt financing. The first two implications of this research are the transparency of CSR activities in environmental, social, and economic expenditure, which is a positive signal of external parties' trust in the company's debt financing policy. Second, a high level of accounting conservatism considers the interests of stakeholders who strengthen CSR policies in that social and economic expenditures influence corporate debt financing decisions.
Board Diversity and Environmental Disclosures: A Study of Indonesian Listed Companies Rashid, Maryam Agustine Huwaidah; Barokah, Zuni
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January - April 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.719

Abstract

This research examines whether the diversity of boards of commissioners and boards of directors affects environmental disclosures. We include all non-financial firms listed on the Indonesian Stock Exchange during 2018-2020 and use the generalized least square (GLS) model. Our findings show that the diversity of age and ethnicity of both the board of commissioners and the board of directors positively influences environmental disclosures. Further, while boards of directors' gender diversity positively affects environmental disclosure, there is no support for the impact of boards of commissioners on the disclosures. Lastly, there is no empirical support for the influence of directors' or commissioners' nationality on the companies' environmental disclosures. The findings highlight the importance of promoting board diversity on both boards of commissioners and directors.

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